Results for this period
Full year1 March 2025–28 February 2026Non-consolidated (standalone)Japanese GAAPThe width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Decline in revenue from food and beverage services; increase in revenue from content planning services due to inbound demand and the in-house production of merchandise; increases in raw material, personnel and recruitment costs; and recognition of an impairment loss of ¥23 million and an income tax adjustment of ¥15 million (loss).
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 March 2025–28 February 2026 |
| Net Sales | ¥3,656 million (YoY -0.1%) |
| Operating profit | ¥126 million (YoY -12.7%) |
| Ordinary income | ¥131 million (YoY -8.0%) |
| Profit attributable to owners of the parent | ¥87 million (YoY -39.2%) |
| Net income per share | ¥35.51 |
| Operating Margin | 3.4% |
| Equity ratio | End of the current fiscal period 54.8% / End of previous period 46.2% |
| Total assets | ¥1,007 million |
| Net assets | ¥552 million |
| Cash flows from operating activities | ¥87 million |
| Cash flows from investing activities | ¥-48 million |
| Cash flows from financing activities | ¥-132 million |
| Cash and cash equivalents at end of period | ¥224 million |
| Full-year earnings forecast | Net Sales ¥3,626 million (YoY -0.8%) / Operating profit ¥182 million (YoY +44.4%) / Ordinary income ¥181 million (YoY +37.8%) / Net income ¥135 million (YoY +55.0%) |
| Annual Dividend Forecast | Common shares 0.00 / Class A shares 32,000.00 → Common shares Undecided / Class A shares 32,000.00（Common shares Not disclosed / Class A shares 0.0%） |
| Segment revenue | Reportable segments Single segment (culture content services business) / Breakdown by service Food-service offerings ¥2,485 million (YoY -5.4%) / Content Planning Services ¥1,171 million (YoY +13.3%) |
| Regional sales | Outside Japan No sales to external customers outside Japan |
| Depreciation and amortization | ¥25 million |
| Impairment loss | ¥23 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on reversal of subscription rights to shares ¥1,000 thousand / Extraordinary loss Impairment Loss on Investment Securities ¥1,499 thousand, Impairment Losses ¥23,106 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Material subsequent events | No applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 1,560,864 shares |
| Treasury Shares at Period-End | 129 shares |
| Factors Behind Changes in Business Performance | Decline in revenue from food and beverage services; increase in revenue from content planning services due to inbound demand and the in-house production of merchandise; increases in raw material, personnel and recruitment costs; and recognition of an impairment loss of ¥23 million and an income tax adjustment of ¥15 million (loss). |
Items this document does not state (6)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.Revenue from food and beverage services declined, while revenue from content planning services increased on inbound demand and the in-house production of merchandise. Costs including raw materials, personnel and recruitment also increased. The decline in net income was attributable to the recognition of an impairment loss of ¥23 million and an income tax adjustment of ¥15 million (loss).